diff --git a/src/views/Company/components/FinancialPanorama/components/BalanceSheetTable.tsx b/src/views/Company/components/FinancialPanorama/components/BalanceSheetTable.tsx
index ab76d635..5864e70c 100644
--- a/src/views/Company/components/FinancialPanorama/components/BalanceSheetTable.tsx
+++ b/src/views/Company/components/FinancialPanorama/components/BalanceSheetTable.tsx
@@ -2,7 +2,7 @@
  * 资产负债表组件 - Ant Design 黑金主题
  */
 
-import React, { useMemo } from 'react';
+import React, { useMemo, memo } from 'react';
 import { Box, Text, HStack, Badge as ChakraBadge } from '@chakra-ui/react';
 import { Table, ConfigProvider, Tooltip } from 'antd';
 import type { ColumnsType } from 'antd/es/table';
@@ -17,79 +17,11 @@ import {
   TOTAL_LIABILITIES_METRICS,
   EQUITY_METRICS,
 } from '../constants';
-import { getValueByPath } from '../utils';
+import { getValueByPath, BLACK_GOLD_TABLE_THEME, getTableStyles, calculateYoY } from '../utils';
 import type { BalanceSheetTableProps, MetricConfig } from '../types';
 
-// Ant Design 黑金主题配置
-const BLACK_GOLD_THEME = {
-  token: {
-    colorBgContainer: 'transparent',
-    colorText: '#E2E8F0',
-    colorTextHeading: '#D4AF37',
-    colorBorderSecondary: 'rgba(212, 175, 55, 0.2)',
-  },
-  components: {
-    Table: {
-      headerBg: 'rgba(26, 32, 44, 0.8)',
-      headerColor: '#D4AF37',
-      rowHoverBg: 'rgba(212, 175, 55, 0.1)',
-      borderColor: 'rgba(212, 175, 55, 0.15)',
-      cellPaddingBlock: 8,
-      cellPaddingInline: 12,
-    },
-  },
-};
-
-// 黑金主题CSS
-const tableStyles = `
-  .balance-sheet-table .ant-table {
-    background: transparent !important;
-  }
-  .balance-sheet-table .ant-table-thead > tr > th {
-    background: rgba(26, 32, 44, 0.8) !important;
-    color: #D4AF37 !important;
-    border-bottom: 1px solid rgba(212, 175, 55, 0.3) !important;
-    font-weight: 600;
-    font-size: 13px;
-  }
-  .balance-sheet-table .ant-table-tbody > tr > td {
-    border-bottom: 1px solid rgba(212, 175, 55, 0.1) !important;
-    color: #E2E8F0;
-    font-size: 12px;
-  }
-  .balance-sheet-table .ant-table-tbody > tr:hover > td {
-    background: rgba(212, 175, 55, 0.08) !important;
-  }
-  .balance-sheet-table .ant-table-tbody > tr.total-row > td {
-    background: rgba(212, 175, 55, 0.15) !important;
-    font-weight: 600;
-  }
-  .balance-sheet-table .ant-table-tbody > tr.section-header > td {
-    background: rgba(212, 175, 55, 0.08) !important;
-    font-weight: 600;
-    color: #D4AF37;
-  }
-  .balance-sheet-table .ant-table-cell-fix-left,
-  .balance-sheet-table .ant-table-cell-fix-right {
-    background: #1A202C !important;
-  }
-  .balance-sheet-table .ant-table-tbody > tr:hover .ant-table-cell-fix-left,
-  .balance-sheet-table .ant-table-tbody > tr:hover .ant-table-cell-fix-right {
-    background: rgba(26, 32, 44, 0.95) !important;
-  }
-  .balance-sheet-table .positive-change {
-    color: #E53E3E;
-  }
-  .balance-sheet-table .negative-change {
-    color: #48BB78;
-  }
-  .balance-sheet-table .ant-table-placeholder {
-    background: transparent !important;
-  }
-  .balance-sheet-table .ant-empty-description {
-    color: #A0AEC0;
-  }
-`;
+const TABLE_CLASS_NAME = 'balance-sheet-table';
+const tableStyles = getTableStyles(TABLE_CLASS_NAME);
 
 // 表格行数据类型
 interface TableRowData {
@@ -103,7 +35,7 @@ interface TableRowData {
   [period: string]: unknown;
 }
 
-export const BalanceSheetTable: React.FC<BalanceSheetTableProps> = ({
+const BalanceSheetTableInner: React.FC<BalanceSheetTableProps> = ({
   data,
   showMetricChart,
   calculateYoYChange,
@@ -172,29 +104,13 @@ export const BalanceSheetTable: React.FC<BalanceSheetTableProps> = ({
     return rows;
   }, [data, displayData]);
 
-  // 计算同比变化
-  const calculateYoY = (
+  // 计算同比变化（使用共享函数）
+  const calcYoY = (
     currentValue: number | undefined,
     currentPeriod: string,
     path: string
   ): number | null => {
-    if (currentValue === undefined || currentValue === null) return null;
-
-    const currentDate = new Date(currentPeriod);
-    const lastYearPeriod = data.find((item) => {
-      const date = new Date(item.period);
-      return (
-        date.getFullYear() === currentDate.getFullYear() - 1 &&
-        date.getMonth() === currentDate.getMonth()
-      );
-    });
-
-    if (!lastYearPeriod) return null;
-
-    const lastYearValue = getValueByPath<number>(lastYearPeriod, path);
-    if (lastYearValue === undefined || lastYearValue === 0) return null;
-
-    return ((currentValue - lastYearValue) / Math.abs(lastYearValue)) * 100;
+    return calculateYoY(data, currentValue, currentPeriod, path, getValueByPath);
   };
 
   // 构建列定义
@@ -236,7 +152,7 @@ export const BalanceSheetTable: React.FC<BalanceSheetTableProps> = ({
         render: (value: number | undefined, record: TableRowData) => {
           if (record.isSection) return null;
 
-          const yoy = calculateYoY(value, item.period, record.path);
+          const yoy = calcYoY(value, item.period, record.path);
           const formattedValue = formatUtils.formatLargeNumber(value, 0);
 
           return (
@@ -296,7 +212,7 @@ export const BalanceSheetTable: React.FC<BalanceSheetTableProps> = ({
   return (
     <Box className="balance-sheet-table">
       <style>{tableStyles}</style>
-      <ConfigProvider theme={BLACK_GOLD_THEME}>
+      <ConfigProvider theme={BLACK_GOLD_TABLE_THEME}>
         <Table
           columns={columns}
           dataSource={tableData}
@@ -323,4 +239,5 @@ export const BalanceSheetTable: React.FC<BalanceSheetTableProps> = ({
   );
 };
 
+export const BalanceSheetTable = memo(BalanceSheetTableInner);
 export default BalanceSheetTable;
diff --git a/src/views/Company/components/FinancialPanorama/components/CashflowTable.tsx b/src/views/Company/components/FinancialPanorama/components/CashflowTable.tsx
index a30e7199..e6a19a61 100644
--- a/src/views/Company/components/FinancialPanorama/components/CashflowTable.tsx
+++ b/src/views/Company/components/FinancialPanorama/components/CashflowTable.tsx
@@ -2,82 +2,24 @@
  * 现金流量表组件 - Ant Design 黑金主题
  */
 
-import React, { useMemo } from 'react';
+import React, { useMemo, memo } from 'react';
 import { Box, Text, HStack, Badge as ChakraBadge } from '@chakra-ui/react';
 import { Table, ConfigProvider, Tooltip } from 'antd';
 import type { ColumnsType } from 'antd/es/table';
 import { Eye } from 'lucide-react';
 import { formatUtils } from '@services/financialService';
 import { CASHFLOW_METRICS } from '../constants';
-import { getValueByPath } from '../utils';
+import { getValueByPath, BLACK_GOLD_TABLE_THEME, getTableStyles, calculateYoY } from '../utils';
 import type { CashflowTableProps } from '../types';
 
-// Ant Design 黑金主题配置
-const BLACK_GOLD_THEME = {
-  token: {
-    colorBgContainer: 'transparent',
-    colorText: '#E2E8F0',
-    colorTextHeading: '#D4AF37',
-    colorBorderSecondary: 'rgba(212, 175, 55, 0.2)',
-  },
-  components: {
-    Table: {
-      headerBg: 'rgba(26, 32, 44, 0.8)',
-      headerColor: '#D4AF37',
-      rowHoverBg: 'rgba(212, 175, 55, 0.1)',
-      borderColor: 'rgba(212, 175, 55, 0.15)',
-      cellPaddingBlock: 8,
-      cellPaddingInline: 12,
-    },
-  },
-};
-
-// 黑金主题CSS
-const tableStyles = `
-  .cashflow-table .ant-table {
-    background: transparent !important;
-  }
-  .cashflow-table .ant-table-thead > tr > th {
-    background: rgba(26, 32, 44, 0.8) !important;
-    color: #D4AF37 !important;
-    border-bottom: 1px solid rgba(212, 175, 55, 0.3) !important;
-    font-weight: 600;
-    font-size: 13px;
-  }
-  .cashflow-table .ant-table-tbody > tr > td {
-    border-bottom: 1px solid rgba(212, 175, 55, 0.1) !important;
-    color: #E2E8F0;
-    font-size: 12px;
-  }
-  .cashflow-table .ant-table-tbody > tr:hover > td {
-    background: rgba(212, 175, 55, 0.08) !important;
-  }
-  .cashflow-table .ant-table-cell-fix-left,
-  .cashflow-table .ant-table-cell-fix-right {
-    background: #1A202C !important;
-  }
-  .cashflow-table .ant-table-tbody > tr:hover .ant-table-cell-fix-left,
-  .cashflow-table .ant-table-tbody > tr:hover .ant-table-cell-fix-right {
-    background: rgba(26, 32, 44, 0.95) !important;
-  }
-  .cashflow-table .positive-value {
+const TABLE_CLASS_NAME = 'cashflow-table';
+const tableStyles = getTableStyles(TABLE_CLASS_NAME) + `
+  .${TABLE_CLASS_NAME} .positive-value {
     color: #E53E3E;
   }
-  .cashflow-table .negative-value {
+  .${TABLE_CLASS_NAME} .negative-value {
     color: #48BB78;
   }
-  .cashflow-table .positive-change {
-    color: #E53E3E;
-  }
-  .cashflow-table .negative-change {
-    color: #48BB78;
-  }
-  .cashflow-table .ant-table-placeholder {
-    background: transparent !important;
-  }
-  .cashflow-table .ant-empty-description {
-    color: #A0AEC0;
-  }
 `;
 
 // 核心指标
@@ -92,7 +34,7 @@ interface TableRowData {
   [period: string]: unknown;
 }
 
-export const CashflowTable: React.FC<CashflowTableProps> = ({
+const CashflowTableInner: React.FC<CashflowTableProps> = ({
   data,
   showMetricChart,
   calculateYoYChange,
@@ -131,29 +73,13 @@ export const CashflowTable: React.FC<CashflowTableProps> = ({
     });
   }, [data, displayData]);
 
-  // 计算同比变化
-  const calculateYoY = (
+  // 计算同比变化（使用共享函数）
+  const calcYoY = (
     currentValue: number | undefined,
     currentPeriod: string,
     path: string
   ): number | null => {
-    if (currentValue === undefined || currentValue === null) return null;
-
-    const currentDate = new Date(currentPeriod);
-    const lastYearPeriod = data.find((item) => {
-      const date = new Date(item.period);
-      return (
-        date.getFullYear() === currentDate.getFullYear() - 1 &&
-        date.getMonth() === currentDate.getMonth()
-      );
-    });
-
-    if (!lastYearPeriod) return null;
-
-    const lastYearValue = getValueByPath<number>(lastYearPeriod, path);
-    if (lastYearValue === undefined || lastYearValue === 0) return null;
-
-    return ((currentValue - lastYearValue) / Math.abs(lastYearValue)) * 100;
+    return calculateYoY(data, currentValue, currentPeriod, path, getValueByPath);
   };
 
   // 构建列定义
@@ -188,7 +114,7 @@ export const CashflowTable: React.FC<CashflowTableProps> = ({
         width: 110,
         align: 'right' as const,
         render: (value: number | undefined, record: TableRowData) => {
-          const yoy = calculateYoY(value, item.period, record.path);
+          const yoy = calcYoY(value, item.period, record.path);
           const formattedValue = formatUtils.formatLargeNumber(value, 1);
           const isNegative = value !== undefined && value < 0;
 
@@ -246,7 +172,7 @@ export const CashflowTable: React.FC<CashflowTableProps> = ({
   return (
     <Box className="cashflow-table">
       <style>{tableStyles}</style>
-      <ConfigProvider theme={BLACK_GOLD_THEME}>
+      <ConfigProvider theme={BLACK_GOLD_TABLE_THEME}>
         <Table
           columns={columns}
           dataSource={tableData}
@@ -266,4 +192,5 @@ export const CashflowTable: React.FC<CashflowTableProps> = ({
   );
 };
 
+export const CashflowTable = memo(CashflowTableInner);
 export default CashflowTable;
diff --git a/src/views/Company/components/FinancialPanorama/components/IncomeStatementTable.tsx b/src/views/Company/components/FinancialPanorama/components/IncomeStatementTable.tsx
index 5f593658..606c3e48 100644
--- a/src/views/Company/components/FinancialPanorama/components/IncomeStatementTable.tsx
+++ b/src/views/Company/components/FinancialPanorama/components/IncomeStatementTable.tsx
@@ -2,92 +2,25 @@
  * 利润表组件 - Ant Design 黑金主题
  */
 
-import React, { useMemo } from 'react';
+import React, { useMemo, memo } from 'react';
 import { Box, Text, HStack, Badge as ChakraBadge } from '@chakra-ui/react';
 import { Table, ConfigProvider, Tooltip } from 'antd';
 import type { ColumnsType } from 'antd/es/table';
 import { Eye } from 'lucide-react';
 import { formatUtils } from '@services/financialService';
 import { INCOME_STATEMENT_SECTIONS } from '../constants';
-import { getValueByPath, isNegativeIndicator } from '../utils';
+import { getValueByPath, isNegativeIndicator, BLACK_GOLD_TABLE_THEME, getTableStyles, calculateYoY } from '../utils';
 import type { IncomeStatementTableProps, MetricConfig } from '../types';
 
-// Ant Design 黑金主题配置
-const BLACK_GOLD_THEME = {
-  token: {
-    colorBgContainer: 'transparent',
-    colorText: '#E2E8F0',
-    colorTextHeading: '#D4AF37',
-    colorBorderSecondary: 'rgba(212, 175, 55, 0.2)',
-  },
-  components: {
-    Table: {
-      headerBg: 'rgba(26, 32, 44, 0.8)',
-      headerColor: '#D4AF37',
-      rowHoverBg: 'rgba(212, 175, 55, 0.1)',
-      borderColor: 'rgba(212, 175, 55, 0.15)',
-      cellPaddingBlock: 8,
-      cellPaddingInline: 12,
-    },
-  },
-};
-
-// 黑金主题CSS
-const tableStyles = `
-  .income-statement-table .ant-table {
-    background: transparent !important;
-  }
-  .income-statement-table .ant-table-thead > tr > th {
-    background: rgba(26, 32, 44, 0.8) !important;
-    color: #D4AF37 !important;
-    border-bottom: 1px solid rgba(212, 175, 55, 0.3) !important;
-    font-weight: 600;
-    font-size: 13px;
-  }
-  .income-statement-table .ant-table-tbody > tr > td {
-    border-bottom: 1px solid rgba(212, 175, 55, 0.1) !important;
-    color: #E2E8F0;
-    font-size: 12px;
-  }
-  .income-statement-table .ant-table-tbody > tr:hover > td {
-    background: rgba(212, 175, 55, 0.08) !important;
-  }
-  .income-statement-table .ant-table-tbody > tr.total-row > td {
-    background: rgba(212, 175, 55, 0.15) !important;
-    font-weight: 600;
-  }
-  .income-statement-table .ant-table-tbody > tr.subtotal-row > td {
+const TABLE_CLASS_NAME = 'income-statement-table';
+const tableStyles = getTableStyles(TABLE_CLASS_NAME) + `
+  .${TABLE_CLASS_NAME} .ant-table-tbody > tr.subtotal-row > td {
     background: rgba(212, 175, 55, 0.1) !important;
     font-weight: 500;
   }
-  .income-statement-table .ant-table-tbody > tr.section-header > td {
-    background: rgba(212, 175, 55, 0.08) !important;
-    font-weight: 600;
-    color: #D4AF37;
-  }
-  .income-statement-table .ant-table-cell-fix-left,
-  .income-statement-table .ant-table-cell-fix-right {
-    background: #1A202C !important;
-  }
-  .income-statement-table .ant-table-tbody > tr:hover .ant-table-cell-fix-left,
-  .income-statement-table .ant-table-tbody > tr:hover .ant-table-cell-fix-right {
-    background: rgba(26, 32, 44, 0.95) !important;
-  }
-  .income-statement-table .positive-change {
+  .${TABLE_CLASS_NAME} .negative-value {
     color: #E53E3E;
   }
-  .income-statement-table .negative-change {
-    color: #48BB78;
-  }
-  .income-statement-table .negative-value {
-    color: #E53E3E;
-  }
-  .income-statement-table .ant-table-placeholder {
-    background: transparent !important;
-  }
-  .income-statement-table .ant-empty-description {
-    color: #A0AEC0;
-  }
 `;
 
 // 表格行数据类型
@@ -103,7 +36,7 @@ interface TableRowData {
   [period: string]: unknown;
 }
 
-export const IncomeStatementTable: React.FC<IncomeStatementTableProps> = ({
+const IncomeStatementTableInner: React.FC<IncomeStatementTableProps> = ({
   data,
   showMetricChart,
   calculateYoYChange,
@@ -160,29 +93,13 @@ export const IncomeStatementTable: React.FC<IncomeStatementTableProps> = ({
     return rows;
   }, [data, displayData]);
 
-  // 计算同比变化
-  const calculateYoY = (
+  // 计算同比变化（使用共享函数）
+  const calcYoY = (
     currentValue: number | undefined,
     currentPeriod: string,
     path: string
   ): number | null => {
-    if (currentValue === undefined || currentValue === null) return null;
-
-    const currentDate = new Date(currentPeriod);
-    const lastYearPeriod = data.find((item) => {
-      const date = new Date(item.period);
-      return (
-        date.getFullYear() === currentDate.getFullYear() - 1 &&
-        date.getMonth() === currentDate.getMonth()
-      );
-    });
-
-    if (!lastYearPeriod) return null;
-
-    const lastYearValue = getValueByPath<number>(lastYearPeriod, path);
-    if (lastYearValue === undefined || lastYearValue === 0) return null;
-
-    return ((currentValue - lastYearValue) / Math.abs(lastYearValue)) * 100;
+    return calculateYoY(data, currentValue, currentPeriod, path, getValueByPath);
   };
 
   // 构建列定义
@@ -224,7 +141,7 @@ export const IncomeStatementTable: React.FC<IncomeStatementTableProps> = ({
         render: (value: number | undefined, record: TableRowData) => {
           if (record.isSection) return null;
 
-          const yoy = calculateYoY(value, item.period, record.path);
+          const yoy = calcYoY(value, item.period, record.path);
           const isEPS = record.key.includes('eps');
           const formattedValue = isEPS ? value?.toFixed(3) : formatUtils.formatLargeNumber(value, 0);
           const isNegative = value !== undefined && value < 0;
@@ -295,7 +212,7 @@ export const IncomeStatementTable: React.FC<IncomeStatementTableProps> = ({
   return (
     <Box className="income-statement-table">
       <style>{tableStyles}</style>
-      <ConfigProvider theme={BLACK_GOLD_THEME}>
+      <ConfigProvider theme={BLACK_GOLD_TABLE_THEME}>
         <Table
           columns={columns}
           dataSource={tableData}
@@ -323,4 +240,5 @@ export const IncomeStatementTable: React.FC<IncomeStatementTableProps> = ({
   );
 };
 
+export const IncomeStatementTable = memo(IncomeStatementTableInner);
 export default IncomeStatementTable;